Table 6 - Sales Budget (Q1, Q2, Q3, Q4) Table 7 Production Budget Qtr 1 Qtr 2 Qtr 3 Qtr 4 Table 1: Direct Materials Quantity per Material unit Cost Total per unit Cookie Ingredients 240 grams $0.0080 $1.92 Filling 90 grams 0.0090 0.81 Packaging 1 1 box 0.2000 0.20 Packaging 2 30 wrappers 0.0300 0.90 Total cost $3.83 Table 2: Direct Labor Total Job description Hours per unit Rate cost Processor 0.26 $18.00 $4.68 Baker 0.04 18.00 0.72 Packager 0.02 18.00 0.36 Total cost $5.76 Table 3: YEARLY OVERHEAD COSTS Cost description Amount Indirect material $14,400 Indirect labor 72,000 Machine Maintenance 41,000 Electricity 42,100 Depreciation 21,600 Quality testing 65,000 Total $256,100 Predetermined OH rate: OHCost / Allocation Base 256,100 /197006 = 1.30 Per DLH Table 4 Actual Overhead cost for the last six months Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Machine hours OH Cost 360 $26,020 200 $19,300 450 $29,800 500 $31,900 260 $21,820 380 $26,800 hi ign So *200 cases produced per machine hour ( Complete any calculations here: high: 31,900 Low: 19,300 31,900-19,300 500-200 Low: 200 42/200= = .21 P9=09 +F Table 5: Variable and Fixed Costs COSTS Description VARIABLE Cost per unit FIXED Cost per Year Direct Meterial 3.83 Direct Latour 5.76 over head cost Manfacturing C. TOTAL 21 9.8 286106 10900 267000 If a cost is mixed, put the fixed amount in the fixed column and the variable amount in the variable column. CVP Calculations: 31900-(42x500) = 10900 SP=16 ve=9.8 CM =6.2 86=2670